美国个人慈善捐赠税制安排的现状、特点与启示

美国是当今世界公认的慈善事业最为发达的国家,慈善税制也一直被认为是推动其慈善事业发展的重要手段。美国联邦层面与个人慈善捐赠相关的税制安排包括个人所得税税前扣除、遗产税和赠与税。个人慈善捐赠的税制安排具有四个特点：完整的征税体系;通过不同的税前扣除比例引导捐赠取向;激励富人捐赠的高额累进税率;自主申报并允许自由选择扣除方法。为了解决我国现行个人慈善捐赠税前扣除政策中存在的问题,可以在设置不同的扣除比例引导慈善捐赠、制定不同的扣除方法供捐赠者选择、适时建立遗产税制度并制定遗产捐赠的优惠政策等方面进行制度设计。     

关于侵权责任法在医疗侵权适用中的几个问题

《中华人民共和国侵权责任法》的施行可能缓解当前紧张的医患关系,文章通过阐述侵权责任法中有关医疗过错归责原则、举证责任以及输血相关产品责任等内容,对侵权责任法相关条款的适用提出了自己的见解,对相关条款的不同理解也做了合理的分析。     

对“逼捐”现象的伦理审视

＂逼捐＂是社会中一直存在,而在2008年四川汶川地震捐款中凸显的社会现象。笔者对＂逼捐＂的原因及主客体进行了分析,认为合理＂逼捐＂是道德评价的合理反映,是社会正义的合理体现,是对企业和个人道德义务的合理诉求。＂逼捐＂所应该遵循的伦理原则有求实原则、自愿原则、平等原则、无伤原则和人道原则等。     

Factors impacting donors’ intention to donate to charitable crowd-funding projects in China: a UTAUT-based model

The new and increasingly popular tool of crowd-funding is widely used by non-profit organizations in China to raise money online for their charitable projects. In order to use this tool effectively, it is essential to understand donors’ motivations for supporting charitable projects. This study investigates the impact of performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating conditions (FC), sense of trust, and experience expectation on donors’ intention to donate to charitable crowd-funding projects, using a research model based on the Unified Theory of Acceptance and Use of Technology model. Empirical data were collected through a survey, and structural equation modeling was used to analyze 316 responses from users of the Tencent charitable crowd-funding platform in China. The results indicate that SI, sense of trust, EE, and PE significantly affect donors’ intention to donate to charitable crowd-funding projects. The impact of FC and experience expectation on donors’ intention is also positive; however, it is not very strong. Finally, this paper presents suggestions for how to increase users’ intention to donate money on charitable crowd-funding platforms.     

企业捐赠行为对消费者购买意愿的影响研究

 2008年四川5&;#8226;12特大地震发生后,社会各界纷纷伸出援助之手,作为商业行为的主体,企业在灾区重建过程中的捐赠表现成为社会热点话题,甚至成为部分消费者选择的消费企业的前提,据此,本文拟从企业捐赠角度来研究消费者的购买意愿。通过对决定消费者购买意愿的企业捐赠因素进行调研,得到了两组因素。一组是消费者对企业捐赠的感知因素,分别是：质量、服务、品牌、信誉、时尚、满足、社会;二组是企业捐赠因素,分别是：捐赠数额、捐赠领域、捐赠资源、捐赠途径。本文对这两组因素分别进行实证分析。研究一分析感知因素与购买意愿的关系,回答消费者为什么购买捐赠企业产品;研究二分析企业捐赠方式与购买意愿的关系,回答消费者购买具有何种捐赠行为的企业产品。本研究通过采取相关分析、信度检验、Logit回归模型等统计方法,对企业捐赠如何决定消费者购买意愿进行深入研究。     

The health and social impact of Blood Donors Associations: A Social Return on Investment (SROI) analysis

Although research on blood donation abounds, no studies have yet attempted to estimate the socio-economic value generated from Blood Donors Associations (BDAs).To fill this gap, the authors ran a Social Return on Investment (SROI) analysis on four units of the largest BDA in Italy, the Association of Voluntary Italian Blood Donors (“Avis”).This study used multiple methods for data collection and analysis. A systematic literature review helped the identification of proper financial proxies to highlight the economic value of the social and health impacts experienced by Avis members. A focus group with key informants gathered their views on the areas of impact selected for the analysis: early detection of diseases, adoption of healthier lifestyles, social capital, human capital, personal satisfaction and reinforcement of a ‘giving culture’.Primary data collection involved (a) an Activity Based Costing analysis (b) a self-reported questionnaire to 1.066 BDA members and unassociated donors enabling the comparison of the blood donation experience of these two groups. The SROI analysis resulted in four positive ratios, varying between €1.70 and €13.80.This study contributes to the knowledge on impact evaluations in TSOs. Policy implications refer to BDAs deserving financial and material support for their capacity to generate positive social impacts.     

清代阳羡姻娅家族文学生态探论

清代阳羡姻娅家族,是互有联姻的文学家族集群。文学家族联姻,有利于衍生、聚集、培育文学人才,加强家族间文化联系。在以血缘和亲缘为纽带的新的人文空间中,家族文人激发兴味,产生相近的文学兴趣,展开群体性文学活动,家族间的文学优势,或互补或强化,形成多样性、集群式的姻娅家族文学生态。阳羡姻娅家族文学在清代地域文化中别具一格,在一定程度上,这一现象反映出清代地域文学兴盛的家族助力。     

Testosterone level in aging male with different glucose tolerance state and its association with osteocalcin

Objective: To investigate the relationship of testosterone and different glucose tolerance state, and its association with osteocalcin.

Methods: A cross-sectional study was conducted of 1176 males aged 60–97?years who were arranged for an annual regular checkup from March to May 2012 in Chinese PLA general hospital in Beijing.

Results: Individuals categorized as having prediabetes or diabetes were more likely to have lower osteocalcin, testosterone, and SHBG levels compared to those with normal glucose tolerance (p?Conclusions: It showed that serum osteocalcin and TT were closely related with BMI, blood glucose, and TG, which supported the hypothesis that regulation of bone remodeling, energy metabolism, and reproduction are linked.     

仙人掌多糖对小鼠非特异性免疫的影响

以环磷酰胺(Cy)诱导小鼠免疫抑制模型,采用巨噬细胞吞噬鸡红细胞试验、血液学指标检测、补体旁路途径溶血活性测定,观察仙人掌多糖(OPS)对免疫抑制小鼠非特异性免疫的影响.结果表明OPS灌胃(ig.)给药明显增加Cy诱导的免疫抑制小鼠巨噬细胞的吞噬率;中、高剂量的OPS明显对抗Cy诱导的免疫抑制小鼠白细胞的减少,减缓免疫抑制小鼠红细胞数量病理性增加,减少血小板的数量;提高免疫抑制小鼠补体旁路活化途径的溶血活性.说明OPS具有增强免疫抑制小鼠非特异性免疫功能的作用.     

浅析赠与法律行为的生效要件

本文运用民事法律行为的理论 ,通过对甘、罗夫妻共诉卢某财产纠纷一案的分析 ,认为我国民事立法中关于赠与这一法律行为的生效要件还存在一些问题 ,尚需进一步完善